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Use of chartered accountant definitions

Definitions relating to use of the term 'chartered accountant'.

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Chartered Accountant

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Chartered Accountant

A member of the Institute of Chartered Accountants in England and Wales (the Institute) or a member of one of the following bodies:

The Institute of Chartered Accountants of Scotland;

The Institute of Chartered Accountants in Ireland;

The Institute of Chartered Accountants in Australia;

The Canadian Institute of Chartered Accountants;

The South African Institute of Chartered Accountants;

The Institute of Chartered Accountants of Zimbabwe;

The Institute of Chartered Accountants of New Zealand

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Member Firm

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Member Firm

(a) a member of the Institute engaged in public practice as a sole practitioner; or

(b) a partnership engaged in public practice of which more than 50 per cent of the rights to vote on all, or substantially all, matters of substance at meetings of the partnership are held by chartered accountants or by another member firm(s); or

(c) a limited liability partnership engaged in public practice of which more than 50 per cent of the rights to vote on all, or substantially all, matters of substance at meetings of the partnership are held by chartered accountants or by another member firm(s); or

(d) any body corporate (other than a limited liability partnership) engaged in public practice of which: (i) 50 per cent or more of the directors are chartered accountants or another member firm(s); and (ii) more than 50 per cent of the nominal value of the voting shares is held by chartered accountants or by another member firm(s); and (iii) more than 50 per cent of the aggregate in nominal value of the voting and non-voting shares is held by chartered accountants or by another member firm(s); and

(e) provided that in the case of a firm that is a parent entity, more than 50% of the income of the group is derived from public practice and, in the case of a firm that is a subsidiary entity, more than 50% of the income of the group is derived from public practice and the subsidiary entity is engaged in public practice.

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